Discrepancies in ER-1 Returns and Balance Sheet: Case Remanded for Further Review on Job Work Manufacturing Duty Exemption.

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....Clandestine manufacture and removal - difference in quantity of goods as shown cleared in ER-1 returns and the balance sheet - this difference is only because the appellant manufactured the goods on job work basis for which they are not liable to duty - Since details are not reflected from the records and also order-in-original was passed before the additional reply - matter remanded....